**United States Government Standard General LedgerPosition/Policy Statement**

**BackgroundPRIVATE**

A few years ago OMB amended their Circular A-34 instructions (SF 133) to require that adjustments to prior year obligations be recorded and reported separately from current year obligations.  In response to this new requirement, the SGL Board created the following posting accounts:

4870Downward Adjustments of Prior Year Undelivered Orders

4880Upward Adjustments of Prior Year Undelivered Orders

4971Downward Adjustments of Prior Year Expended Authority - Refunds

4979Downward Adjustments of Prior Year Expended Authority - Other

4980Upward Adjustments of Prior Year Expended Authority

Last year OMB revised Circular A-34 instructions once again.  This time requiring that we segregate paid obligations from unpaid obligations.  As a result, the SGL Board made the following changes to the chart of accounts:

4800Undelivered Orders *(now a summary account)*

4801Undelivered Orders - Unpaid *(a new posting account)*

4802Undelivered Orders - Paid *(a new posting account)*

4900Expended Authority *(now a summary account)*

4901Expended Authority - Unpaid *(a new posting account)*

4902Expended Authority - Paid *(a new posting account)*

The SGL board has not yet applied the paid/unpaid concept to the accounts that adjust obligations, but will do so this year.  HHS is taking the lead, on the Board, for proposing the accounts and related entries for this purpose.  The following is a list of changes to the existing adjustment accounts (this list includes the accounts shown above) that will allow us to record adjustments to obligations taking into consideration the paid/unpaid concept:

4800Undelivered Orders *(now a summary account)*

4801Undelivered Orders - Unpaid *(a new posting account)*

4802Undelivered Orders - Paid *(a new posting account)*

4870Downward Adjustments of Prior Year Undelivered Orders *(now a summary account)*

4871Downward Adjustments of Prior Year Undelivered Orders - Unpaid *(a new posting account)*

4872Downward Adjustments of Prior Year Undelivered Orders - Paid *(a new posting account)*

4880Upward Adjustments of Prior Year Undelivered Orders *(now a summary account)*

4881Upward Adjustments of Prior Year Undelivered Orders - Unpaid *(a new posting  account)*

4882Upward Adjustments of Prior Year Undelivered Orders - Paid *(a new posting account)*

4900Expended Authority *(now a summary account)*

4901Expended Authority - Unpaid *(a new posting account)*

4902Expended Authority - Paid *(a new posting account)*

4970Downward Adjustments of Prior Year Expended Authority *(a new summary account)*

4971Downward Adjustments of Prior Year Expended Authority  - Unpaid

*(Previously account # 4979.  Added the word "unpaid" and dropped the word "other"- was already unpaid by definition)*

4972Downward Adjustments of Prior Year Expended Authority - Refunds - Paid *(Previously account # 4971.  Added the word "paid" - was already paid by definition)*

4980Upward Adjustments of Prior Year Expended Authority *(now a summary account)*

4981Upward Adjustments of Prior Year Expended Authority - Unpaid *(a new posting account)*

4982Upward Adjustments of Prior Year Expended Authority - Paid *(a new posting account)*

**Overview**

The following 9 scenarios illustrate how these accounts will be used to record financial events and where the accounts will be reported on the SF 133.  

**An important point to note:**

To illustrate *subsequent year obligation adjustments* (obligation adjustments that occur in a year any time after the initial obligation is incurred), current year and subsequent year transactions have been combined and reported on a single SF 133.  Normally, an obligation would occur in year X, and would be reported on a 133; and the adjustment would occur in year Y and would be reported on another SF 133.

**1. To appropriate funds.**

**Proprietary Entry**

1010Fund Balance with Treasury150

3100Unexpended Appropriations150

**Budgetary Entry**

4119Other Appropriations Realized150

  4450Unapportioned Authority - Available150

**2. To anticipate recoveries of prior year obligations.**

**Proprietary Entry**

N/A

**Budgetary Entry**

4310Anticipated Recoveries of Prior Year Obligations 10

4450Unapportioned Authority - Available 10

**3. To record the apportionment of authority available for allotment (from appropriations).**

**Proprietary Entry**

N/A

**Budgetary Entry**

4450Unapportioned Authority - Available150

  4510Apportionments - Available150

**4. To record the apportionment of authority available for allotment (from anticipated recoveries).**

**Proprietary Entry**

N/A

**Budgetary Entry**

4450Unapportioned Authority - Available10

  4590Apportionments - Unavailable10

**5. To record an allotment of apportioned authority (from appropriations).**

**Proprietary Entry**

N/A

**Budgetary Entry**

4510Apportionments - Available150

4610Allotments - Realized Resources150

**6. To accrue a payable.**

**Proprietary Entry**

6100Operating/Program Expense150

2110Accounts Payable150

-&-

3100Unexpended Appropriations150

5700Appropriations Used150

**Budgetary Entry**

4610Allotments - Realized Resources150

4901Expended Authority - Unpaid150

**7. You learn in a subsequent year that you over obligated by $5.**

**Proprietary Entry**

2110Accounts Payable  5

6100Operating/Program Expense  5

**Budgetary Entry**

*4971Downward Adjustments of Prior Year Expended*

*Authority - Unpaid*  5

4310Anticipated Recoveries of Prior Year Obligations  5

- & -

4590Apportionments - Unavailable  5

4510Apportionments - Available  5

**Preclosing Trial Balance**

**Proprietary**

1010150

2110145

3100   5

5700145

6100145

295295

**Budgetary**

4119150

4310   5

4510   5

4590   5

4901150

4971   5

160160

**SF-133**

**REPORT ON BUDGET EXECUTION**

This 133 is for an interim report for the second year of an unexpired appropriation (Multi/No-Year).  If it was a final report (4th quarter), there would be no balance in anticipated accounts, namely, account 4310.  For a final report, balances in account 4310 would be adjusted back to 4450 prior to 133 preparation.  Warning: anticipated amounts cannot be outlayed until the amounts have been realized.

**BUDGETARY RESOURCES**

 1.BUDGET AUTHORITY:

A.Appropriations (4119)150

 4.RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A.Actual (4971)   5

B.Anticipated (4310 Debit Balances,   5

Credit Balances are reported on 10E)

 7.TOTAL BUDGETARY RESOURCES160

**STATUS OF BUDGETARY RESOURCES**

 8.OBLIGATIONS INCURRED:

A.Category A, Direct Obligations (4901)150

 9.UNOBLIGATED BALANCE AVAILABLE:

A. Apportioned

1.Balance Currently Available (4510)   5

2.Anticipated (4590)   5

11.TOTAL STATUS OF BUDGETARY RESOURCES160

**RELATION OF OBLIGATIONS TO OUTLAYS**

12.OBLIGATED BALANCE, NET AS OF OCT 1   0

14.OBLIGATED BALANCE, NET, END OF PERIOD:

D.Accounts Payable (4901, 4971)145

15.OUTLAYS:

A.Disbursements   (4802)   0

**Preclosing Budgetary Equation**

Resources=Status of Resources

4119, 4310, 4971=4901, 4590, 4510

160=160

**Closing Entries**

**C1.To consolidate unpaid expended authority.**

4901Expended Authority - Unpaid   5

*4971Downward Adjustments of Prior Year Expended*

*Authority - Unpaid*   5

* Note:The balance of 4901 Expended Authority - Unpaid is not closed, it is carried forward until it is paid.

**C2.To close unrealized anticipations.**

4450Unapportioned Authority   5

4310Anticipated Recoveries of Prior Year

Obligations    5

**C3.To close unobligated authority.**

4510Apportionments - Available   5

4590Apportionments - Unavailable   5

 4450Unapportioned Authority 10

**C4.To record consolidation of actual resources.**

4201Total Actual Resources - Collected150

4119Other Appropriations Realized150

**C5.To close out expenses.**

3310Cumulative Results of Operations145

6100Operating/Program Expenses145

**C6.To close out revenue and financing sources.**

5700Appropriations Used145

3310Cumulative Results of Operations145

**Postclosing Budgetary Equation**

Resources=Status of Resources

4201=4450, 4901

150=150

**Proprietary**

           1010                                   2110

─────────────┬────────────             ─────────────┬────────────

(1)      150 │                         (7)        5 │ 150    (6)

             │                                      │            

                                                    │ 145

           3100                                   6100

─────────────┬────────────             ─────────────┬────────────

(6)      150 │  150    (1)             (6)      150 │   5     (7)

             │    5    (7)                          │ 145    (C6)

             │    5                                 │            

           3310                                   5700

─────────────┬────────────             ─────────────┬────────────

(C5)     145 │  145   (C6)             (7)        5 │ 150     (6)

             │                         (C6)     145 │            

             │            

**Budgetary**

           4119                                   4201

─────────────┬────────────             ─────────────┬────────────

(1)      150 │150     (C4)             (C4)     150 │

             │                                      │

           4310                                   4450

─────────────┬────────────             ─────────────┬────────────

(C2)      10 │  5      (7)             (3)      150 │  150    (1)

             │  5     (C2)             (4)       10 │   10    (2)

             │            (C2)       5 │   10   (C3)

                                                    │    5

           4510                                   4590

─────────────┬────────────             ─────────────┬────────────

(5)      150 │ 150     (3)             (7)        5 │  10     (4)

(C3)       5 │   5     (7)             (C3)       5 │

             │                         │            

           4610                                   4901

─────────────┬────────────             ─────────────┬────────────

(6)      150 │150      (5)             (C1)       5 │ 150     (6)

             │                                      │ 145

           4971

─────────────┬────────────

(7)        5 │  5     (C1)

             │            

***1. To appropriate funds.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***Budgetary Entry***

***4119Other Appropriations Realized150***

***4450 Unapportioned Authority-Available150***

***2. To anticipate recoveries of prior year obligations.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4310Anticipated Recoveries of Prior Year Obligations 10***

***4450 Unapportioned Authority-Available 10***

***3. To record the apportionment of authority available for allotment(from appropriations).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority-Available150***

***4510   Apportionments-Available150***

***4. To record the apportionment of authority available for allotment(from anticipated recoveries).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority-Available 10***

***4590 Apportionments -Unavailable  10***

***5. To record an allotment of apportioned authority(from appropriations).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4510 Apportionments-Available150***

***4610 Allotments-Realized Resources150***

***6. To accrue a payable.***

***Proprietary Entry***

***6100Operating/Program Expense150***

***2110Accounts Payable150***

***3100Unexpended Appropriations150***

***5700Appropriations Used150***

***Budgetary Entry***

***4610 Allotments - Realized Resources150***

***4901Expended Authority - Unpaid150***

***7. To liquidate the payable.***

***Proprietary Entry***

***2110Accounts Payable150***

***1010Fund Balance with Treasury150***

***Budgetary Entry***

***4901Expended Authority - Unpaid150***

***4902Expended Authority - Paid150***

***8. You learn in a subsequent year that the invoice was overpaid by $10.***

***Proprietary Entry***

***1310Accounts Receivable 10***

***6100Operating/Program Expense 10***

***Budgetary Entry***

***N/A***

***9.To record the collection of the refund and adjust paid expended authority.***

***Proprietary Entry***

***1010Fund Balance with Treasury 10***

***1310Accounts Receivable 10***

***5700Appropriations Used 10***

***3100Unexpended Appropriations 10***

***Budgetary Entry***

***4972Downward Adjustments of Prior Year Expended***

***Authority - Refunds - Paid 10***

***4310Anticipated Recoveries of Prior Year Obligations 10***

***4590Apportionments-Unavailable 10***

***4610Allotments-Realized Resources 10***

***Preclosing Trial Balance***

***Proprietary***

***1010 10***

***3100 10***

***5700140***

***6100140***

***150150***

***Budgetary***

***4119150***

***4610 10***

***4902150***

***4972 10***

***160160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***3.SPENDING AUTHORITY FROM OFFSETTING***

***COLLECTIONS (GROSS):***

***A.Earned***

***1.Collected (4972) 10***

***7.TOTAL BUDGETARY RESOURCES160***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations (4902)150***

***9.UNOBLIGATED BALANCE AVAILABLE:***

***B.Other Balance Currently Available (4610) 10***

***11. TOTAL STATUS OF BUDGETARY RESOURCES160***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***15.OUTLAYS:***

***A.Disbursements (4902 Expended Authority - Paid)150***

***B.Collections (4972) (10)***

***140***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119, 4972=4902, 4610***

***160=160***

***Closing Entries***

***C1.To consolidate paid expended authority.***

***4902Expended Authority - Paid 10***

***4972Downward Adjustments of Prior Year Expended***

***Authority - Paid 10***

***C2.To close Expended Authority - Paid***

***4902Expended Authority - Paid140***

***4119Other Appropriations Realized140***

***C3.To close unobligated authority.***

***4610Allotments Realized Resources 10***

***4450Unapportioned Authority 10***

***C4.To record consolidation of actual resources.***

***4201Total Actual Resources-Collected 10***

***4119Other Appropriations Realized 10***

***C5.To close out expenses.***

***3310 Cumulative Results of Operations140***

***6100Operating/Program Expense140***

***C6.To close out revenues and other financing sources.***

***5700Appropriations Used140***

***3310Cumulative Results of Operations140***

***Postclosing Budgetary Equation***

***Resources=Status of Resources***

***4201=4450***

***10=10***

**Proprietary**

           1010                      1310

─────────────┬─────────────────────────┬────────────

(1)      150 │  150    (7)(8)       10 │   10    (9)

(9)       10 │                         │            

             │            

          10 │

           2110                 3100

─────────────┬─────────────────────────┬────────────

(7)      150 │  150    (6)(6)      150 │  150    (1)

             │                         │   10    (8)

                                                │   10

           3310                 5700

─────────────┬─────────────────────────┬────────────

(C5)     140 │  140   (C6)(8)       10 │  150    (6)

             │            (C6)     140 │            

             │            

           6100

─────────────┬────────────    

(6)      150 │   10    (8)

             │  140   (C5)

             │            

**Budgetary**

           4119                      4201

─────────────┬─────────────────────────┬────────────

(1)      150 │  140   (C2)(C4)      10 │

             │   10   (C4)                      │            

             │            

           4310                      4450

─────────────┬─────────────────────────┬────────────

(2)       10 │   10    (9)(3)      150 │  150    (1)

             │                     (4)       10 │   10    (2)

             │                                  │   10   (C3)

             │            

                                                │   10

           4510                      4590

─────────────┬─────────────────────────┬────────────

(5)      150 │  150    (3)(9)       10 │   10    (4)

             │                         │            

           4610                      4901

─────────────┬─────────────────────────┬────────────

(6)      150 │  150    (5)(7)      150 │ 150     (6)

(C3)      10 │   10    (9)                      │            

             │            

           4902                      4972

─────────────┬─────────────────────────┬────────────

(C1)      10 │ 150     (7)(9)       10 │  10    (C1)

(C2)     140 │                         │            

             │                         │            

***1. To appropriate funds.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***Budgetary Entry***

***4119Other Appropriations Realized150***

***4450Unapportioned Authority - Available150***

***2. To record the apportionment of authority available for allotment.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available150***

***4510Apportionments150***

***3. To record an allotment of apportioned authority.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4510Apportionments150***

***4610Allotments - Realized Resources150***

***4. To accrue a payable.***

***Proprietary Entry***

***6100Operating/Program Expense140***

***2110Accounts Payable140***

***3100Unexpended Appropriations140***

***5700Appropriations Used140***

***Budgetary Entry***

***4610Allotments - Realized Resources140***

***4901Expended Authority - Unpaid140***

***5. You learn in a subsequent year that the invoice price should have been $10 more.***

***Proprietary Entry***

***6100Operating/Program Expense 10***

***2110Accounts Payable 10***

***3100Unexpended Appropriations 10***

***5700Appropriations Used 10***

***Budgetary Entry***

***4610Allotments - Realized Resources 10***

***4981Upward Adjustments of Prior Year Expended***

***Authority - Unpaid  10***

***6. To liquidate the payable.***

***Proprietary Entry***

***2110Accounts Payable150***

***1010Fund Balance with Treasury150***

***Budgetary Entry***

***4901 Expended Authority - Unpaid150***

***4902 Expended Authority - Paid150***

***Preclosing Trial Balance***

***Proprietary***

***5700150***

***6100150***

***150150***

***Budgetary***

***4119150***

***4901 10***

***4902150***

***4981 10***

***160160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***7.TOTAL BUDGETARY RESOURCES150***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations***

***(4901, 4902, 4981)150***

***11.TOTAL STATUS OF BUDGETARY RESOURCES150***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***14.OBLIGATED BALANCE, NET, END OF PERIOD:***

***D.Accounts Payable (4901, 4981)  0***

***15. OUTLAYS:***

***A.Disbursements (4902 Expended Authority - Paid)150***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4901, 4902, 4981***

***150=150***

***Closing Entries***

***C1.To consolidate unpaid expended authority.***

***4981Upward Adjustments of Prior Year Expended Authority 10***

***4901Expended Authority - Unpaid 10***

***C2.To close expended authority - Paid.***

***4902Expended Authority - Paid150***

***4119Other Appropriations Realized150***

***C3.To close out expenses.***

***3310Cumulative Results of Operations150***

***6100Operating/Program Expenses150***

***C4. To close out revenues and financing sources.***

***5700Appropriations Used150***

***3310Cumulative Results of Operations150***

***Postclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4902***

***0=0***

**Proprietary**

           1010                      2110

─────────────┬─────────────────────────┬────────────

(1)      150 │  150    (6)(6)      150 │ 140     (4)

             │                         │  10     (5)

             │                         │            

           3100           3310

─────────────┬─────────────────────────┬────────────

(4)      140 │  150    (1)(C3)    150  │ 150    (C4)

(5)       10 │             │           

             │                         │            

           5700           6100

─────────────┬─────────────────────────┬────────────

(C4)     150 │  140    (4)(4)     140  │ 150    (C3)

             │  10    (5)(5)      10  │           

             │                         │            

**Budgetary**

          4119                      4450

─────────────┬─────────────────────────┬────────────

(1)      150 │  150   (C2)(2)      150 │  150    (1)

             │                         │            

           4510                      4610

─────────────┬─────────────────────────┬────────────

(3)      150 │ 150     (2)(4)     140  │ 150     (3)

             │            (5)      10  │

             │                         │            

           4901                      4902

─────────────┬─────────────────────────┬────────────

(6)      150 │ 140     (4)(C2)    150  │ 150     (6)

             │  10    (C1)             │

             │                         │            

   4981

─────────────┬────────────

(C1)      10 │  10     (5)

             │            

***1. To appropriate funds.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***Budgetary Entry***

***4119Other Appropriations Realized150***

***4450Unapportioned Authority - Available150***

***2. To record the apportionment of authority available for allotment.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available150***

***4510Apportionments150***

***3. To record an allotment of apportioned authority.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4510Apportionments150***

***4610Allotments - Realized Resources150***

***4. To accrue a payable.***

***Proprietary Entry***

***6100Operating/Program Expense140***

***2110Accounts Payable140***

***3100Unexpended Appropriations140***

***5700Appropriations Used140***

***Budgetary Entry***

***4610Allotments - Realized Resources140***

***4901Expended Authority - Unpaid140***

***5. To liquidate the payable.***

***Proprietary Entry***

***2110Accounts Payable140***

***1010Fund Balance with Treasury140***

***Budgetary Entry***

***4901Expended Authority - Unpaid140***

***4902Expended Authority - Paid140***

***6. You learn in a subsequent year that the invoice was underpaid by $10 and you pay it.***

***Proprietary Entry***

***6100Operating/Program Expense 10***

***1010Fund Balance with Treasury 10***

***3100Unexpended Appropriations 10***

***5700Appropriations Used 10***

***Budgetary Entry***

***4610Allotments - Realized Resources 10***

***4982Upward Adjustments of Prior Year Expended***

***Authority - Paid  10***

***Preclosing Trial Balance***

***Proprietary***

***5700150***

***6100150***

***150150***

***Budgetary***

***4119150***

***4902140***

***4982 10***

***150150***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***7.TOTAL BUDGETARY RESOURCES150***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations (4902, 4982)150***

***11.TOTAL STATUS OF BUDGETARY RESOURCES150***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***15. OUTLAYS:***

***A.Disbursements (4902 Expended Authority - Paid150***

***+ 4982 Upward Adjustments of Prior Year***

***Expended Authority - Paid)***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4902, 4982***

***150=150***

***Closing Entries***

***C1.To consolidate paid expended authority.***

***4982Upward Adjustments of Prior Year Expended***

***Authority - Paid  10***

***4902Expended Authority - Paid  10***

***C2.To close Expended Authority - Paid.***

***4902Expended Authority - Paid150***

***4119Other Appropriations Realized150***

***C3.To close out expenses.***

***3310Cumulative Results of Operations150***

***6100Operating/Program Expenses150***

***C4.To close out revenues and financing sources.***

***5700Appropriations Used150***

***3310Cumulative Results of Operations150***

***Postclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4610***

***0=0***

**Proprietary**

           1010                      2110

─────────────┬─────────────────────────┬────────────

(1)      150 │  140    (5)(5)      140 │  140    (4)

             │   10    (6)             │            

           3100                      3310

─────────────┬─────────────────────────┬────────────

(4)      140 │  150    (1)(C3)     150 │  150   (C4)

(6)       10 │                                  │

             │                         │            

           5700                      6100

─────────────┬─────────────────────────┬────────────

(C4)     150 │  140    (4)(4)      140 │  150   (C3)

             │   10    (6)         (6)       10 │

             │                         │            

**Budgetary**

           4119                      4450

─────────────┬─────────────────────────┬────────────

(1)      150 │ 150    (C2)(2)      150 │  150    (1)

             │                         │            

           4510                      4610

─────────────┬─────────────────────────┬────────────

(3)      150 │ 150     (2)(4)      140 │  150    (3)

             │            (6)       10 │

             │                         │            

           4901                      4902

─────────────┬─────────────────────────┬────────────

(5)      140 │ 140     (4)(C2)     150 │ 140     (5)

             │                         │  10    (C1)

             │                         │            

           4982

─────────────┬────────────

(C1)      10 │  10     (6)

             │            

***1. To appropriate funds.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***Budgetary Entry***

***4119Other Appropriations Realized150***

***4450Unapportioned Authority - Available150***

***2. To anticipate recoveries of prior year obligations.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4310Anticipated Recoveries of Prior Year Obligations 10***

***4450Unapportioned Authority - Available 10***

***3. To record the apportionment of authority available for allotment (from appropriations).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available150***

***4510Apportionments150***

***4. To record the apportionment of authority available for allotment (from anticipated recoveries).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available 10***

***4590Apportionments - Unavailable 10***

***5.  To record an allotment of apportioned authority (from appropriations).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4510Apportionments150***

***4610Allotments - Realized Resources150***

***6. To record an obligation.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4610Allotments - Realized Resources150***

***4801Undelivered Orders - Unpaid150***

***7. You learned in a subsequent year that you over obligated by $10.  (Examples of this would be when verifying the validity of undelivered orders and it is necessary to deobligate in part or in total the initial obligation).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4871Downward Adjustments of Prior Year Undelivered***

***Orders - Unpaid 10***

***4310Anticipated Recoveries of Prior Year Obligations 10***

***4590Apportionments - Unavailable 10***

***4610Allotments - Realized Resources 10***

***Preclosing Trial Balance***

***Proprietary***

***1010150***

***3100150***

***150150***

***Budgetary***

***4119150***

***4610 10***

***4801150***

***4871 10***

***160160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***4.RECOVERIES OF PRIOR YEAR OBLIGATIONS:***

***A.Actual (4871) 10***

***7.TOTAL BUDGETARY RESOURCES160***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations (4801)150***

***9.UNOBLIGATED BALANCE AVAILABLE:***

***B.Other Balance Currently Available (4610) 10***

***11.TOTAL STATUS OF BUDGETARY RESOURCES160***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***14.OBLIGATED BALANCE, NET, END OF PERIOD:***

***C.Undelivered Orders (4801,4871)140***

***15.OUTLAYS:***

***A.Disbursements  0***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119, 4871=4801, 4610***

***160=160***

***8. To accrue the payable.***

***Proprietary Entry***

***6100Operating/Program Expense140***

***2110Accounts Payable140***

***3100Unexpended Appropriations140***

***5700Appropriations Used140***

***Budgetary Entry***

***4801Undelivered Orders - Unpaid140***

***4901Expended Authority - Unpaid140***

***9. To liquidate the payable.***

***Proprietary Entry***

***2110Accounts Payable140***

***1010Fund Balance with Treasury140***

***Budgetary Entry***

***4901Expended Authority - Unpaid140***

***4902Expended Authority - Paid140***

***Preclosing Trial Balance***

***Proprietary***

***1010 10***

***3100 10***

***5700140***

***6100140***

***150150***

***Budgetary***

***4119150***

***4610 10***

***4801 10***

***4871 10***

***4902140***

***160160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***4.RECOVERIES OF PRIOR YEAR OBLIGATIONS:***

***A.Actual (4871) 10***

***7.TOTAL BUDGETARY RESOURCES160***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4801,4902)150***

***9.UNOBLIGATED BALANCE AVAILABLE:***

***B.Other Balance Currently Available (4610) 10***

***11.TOTAL STATUS OF BUDGETARY RESOURCES160***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***14.OBLIGATED BALANCE, NET, END OF PERIOD:***

***C.Undelivered Orders (4801,4871)  0***

***15.OUTLAYS:***

***A.Disbursements (4902)140***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119, 4871=4610, 4801, 4902***

***160=160***

***Closing Entries***

***C1.To consolidate unpaid undelivered orders.***

***4801Undelivered Orders - Unpaid 10***

***4871Downward Adjustments of Prior Year Undelivered***

***Orders - Unpaid 10***

***C2.To close Expended Authority - Paid***

***4902Expended Authority - Paid140***

***4119Other Appropriations Realized140***

***C3. To close unobligated authority.***

***4610Allotments - Realized Resources 10***

***4450Unapportioned Authority - Available 10***

***C4. To record consolidation of actual resources.***

***4201Total Actual Resources - Collected 10***

***4119Other Appropriations Realized 10***

***C5. To close out expenses.***

***3310Cumulative Results of Operations140***

***6100Operating/Program Expenses140***

***C6. To close out revenues and financing sources.***

***5700Appropriations Used140***

***3100 Unexpended Appropriations140***

***Postclosing Budgetary Equation***

***Resources=Status of Resources***

***4201=4450***

***10=10***

***Proprietary***

           1010                      2110

─────────────┬─────────────────────────┬────────────

(1)      150 │  140    (9)(9)      140 │  140    (8)

          10 │                         │            

           3100                3310

─────────────┬─────────────────────────┬────────────

(8)      140 │  150    (1)(C5)     140 │  140   (C6)

             │   10                             │            

           5700                6100

─────────────┬─────────────────────────┬────────────

(C6)     140 │  140    (8)(8)      140 │  140   (C5)

             │                         │            

**Budgetary**

           4119                      4201

─────────────┬─────────────────────────┬────────────

(1)      150 │  140   (C2)(C4)      10 │

             │   10   (C4)

             │            

           4310                      4450

─────────────┬─────────────────────────┬────────────

(2)       10 │   10    (7)(3)      150 │ 150    (1)

             │                     (4)       10 │  10    (2)

             │  10   (C3)

                                                │  10

           4510                4590

─────────────┬─────────────────────────┬────────────

(5)      150 │  150    (3)(7)       10 │   10    (4)

             │                         │            

           4610                      4801

─────────────┬─────────────────────────┬────────────

(6)      150 │  150    (5)(8)      140 │  150    (6)

(C3)      10 │   10    (7)(C1)      10 │

             │                         │            

           4871                      4901

─────────────┬─────────────────────────┬────────────

(7)       10 │   10   (C1)(9)      140 │  140    (8)

             │                         │            

           4902

─────────────┬────────────

(C2)     140 │  140    (9)

             │            

***1. To appropriate funds.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***Budgetary Entry***

***4119Other Appropriations Realized150***

***4450Unapportioned Authority - Available150***

***2. To record the apportionment of authority available for allotment.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available150***

***4510Apportionments150***

***3. To record an allotment of apportioned authority.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4510Apportionments150***

***4610Allotments - Realized Resources150***

***4. To record an obligation of funds.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4610Allotments - Realized Resources140***

***4801Undelivered Orders - Unpaid140***

***5. To advance funds to the Payment Management System (PMS).***

***Proprietary Entry***

***1410Advances to Others140***

***1010Fund Balance with Treasury140***

***Budgetary Entry***

***4801Undelivered Orders - Unpaid140***

***4802Undelivered Orders - Paid140***

***6. To record expenditures reported by PMS.***

***Proprietary Entry***

***6100Program/Operating Expense150***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***5700Appropriations Used150***

***Budgetary Entry***

***4802Undelivered Orders - Paid150***

***4902Expended Authority - Paid150***

***7. To apply disbursements by PMS to the advance previously recorded.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***1410Advances to Others150***

***Budgetary Entry***

***N/A***

***8. To record the grantee's final expenditure report to PMS, in a subsequent year, resulting in $10 of excess advance.***

***Proprietary Entry***

***1410Advances to Others 10***

***1010Fund Balance with Treasury 10***

***Budgetary Entry***

***4610Allotments - Realized Resources 10***

***4882Upward Adjustments of Prior Year Undelivered***

***Orders - Paid 10***

***Preclosing Trial Balance***

***Proprietary***

***5700    150***

***6100150***

***150150***

***Budgetary***

***4119150***

***4802 10***

***4882 10***

***4902150***

***160160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***7.TOTAL BUDGETARY RESOURCES150***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations (4802, 4882, 4902)150***

***11.TOTAL STATUS OF BUDGETARY RESOURCES150***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***14.OBLIGATED BALANCE, NET, END OF PERIOD:***

***C.Undelivered Orders (4802, 4882)  0***

***15.OUTLAYS:***

***A.Disbursements (4802, 4882, 4902)150***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4802, 4882,  4902***

***150=150***

***Closing Entries***

***C1.To consolidate undelivered orders - paid.***

***4882Upward Adjustments of Prior Year Undelivered***

***Orders - Paid 10***

***4802 Undelivered Orders - Paid 10***

***C2.To close expended authority - paid.***

***4902Expended Authority - Paid150***

***4119Other Appropriations Realized150***

***C3.To close out expenses.***

***3310Cumulative Results of Operations150***

***6100Operating/Program Expenses150***

***C4.To close out revenue and financing sources.***

***5700Appropriations Used150***

***3310Cumulative Results of Operations150***

**** Note:Undelivered orders are never closed, even if paid.  Expended Authority - Paid (4902) is closed, but 4901, Expended Authority Unpaid is not closed.***

***Postclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4802, 4882, 4902***

***0=0***

**Proprietary**

           1010                      1410

─────────────┬─────────────────────────┬────────────

(1)      150 │  140    (5)  (5)      140 │  150    (7)

(7)      150 │  150    (6)(8)       10 │            

             │   10    (8)             │            

             │            

           3100           3310

─────────────┬─────────────────────────┬────────────

(6)      150 │  150    (1)(C3)     150 │  150   (C4)

             │                         │            

           5700           6100

─────────────┬─────────────────────────┬────────────

(C4)     150 │  150    (6)(6)      150 │  150   (C3)

             │                         │            

**Budgetary**

           4119                      4450

─────────────┬─────────────────────────┬────────────

(1)      150 │  150   (C2)(2)      150 │  150    (1)

             │                         │            

           4510                      4610

─────────────┬─────────────────────────┬────────────

(3)      150 │  150    (2)(4)      140 │  150    (3)

             │            (8)       10 │

             │                         │            

           4801                      4802

─────────────┬─────────────────────────┬────────────

(5)      140 │ 140     (4)(6)      150 │  140    (5)

             │                         │   10   (C1)

             │                         │            

           4882                      4902

─────────────┬─────────────────────────┬────────────

(C1)      10 │  10     (8)(C2)     150 │  150    (6)

             │                         │            

***1. To appropriate funds.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***Budgetary Entry***

***4119Other Appropriations Realized150***

***4450Unapportioned Authority - Available150***

***2. To record the apportionment of authority available for allotment.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available150***

***4510Apportionments150***

***3. To record an allotment of apportioned authority.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4510Apportionments150***

***4610Allotments - Realized Resources150***

***4. To record an obligation of funds.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4610Allotments - Realized Resources140***

***4801Undelivered Orders - Unpaid140***

***5. You learn, in a subsequent year that you should have obligated an additional $10.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4610Allotments - Realized Resources 10***

***4881Upward Adjustments of Prior Year Undelivered***

***Orders - Unpaid 10***

***Preclosing Trial Balance***

***Proprietary***

***1010150***

***3100150***

***150150***

***Budgetary***

***4119150***

***4801   140***

***4881 10***

***150150***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***7.TOTAL BUDGETARY RESOURCES150***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations (4801, 4881)150***

***11.TOTAL STATUS OF BUDGETARY RESOURCES150***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***14.OBLIGATED BALANCE, NET, END OF PERIOD:***

***C.Undelivered Orders (4801, 4881)150***

***15.OUTLAYS:***

***A.Disbursements***

***(4902Expended Authority - Unpaid)  0***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4801, 4881***

***150=150***

***6. To liquidate the obligation.***

***Proprietary Entry***

***6100Program/Operating Expense150***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***5700Appropriations Used150***

***Budgetary Entry***

***4801Expended Authority - Unpaid150***

***4902Expended Authority - Paid150***

***Preclosing Trial Balance***

***Proprietary***

***5700   150***

***6100150***

***150150***

***Budgetary***

***4119150***

***4801 10***

***4881    10***

***4902150***

***160160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***7.TOTAL BUDGETARY RESOURCES150***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations (4801, 4881, 4902)150***

***11.TOTAL STATUS OF BUDGETARY RESOURCES150***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***14.OBLIGATED BALANCE, NET, END OF PERIOD:***

***C.Undelivered Orders (4801, 4881)  0***

***15.OUTLAYS:***

***A.Disbursements***

***(4902Expended Authority - Unpaid)150***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4801, 4881, 4902***

***150=150***

***Closing Entries***

***C1. To close Expended Authority - Paid.***

***4902Expended Authority - Paid150***

***4119Other Appropriations Realized150***

***C2. To consolidate unpaid undelivered orders.***

***4881Upward Adjustments of Prior Year Undelivered***

***Orders - Unpaid 10***

***4801Undelivered Orders - Unpaid 10***

***C3.To close out expenses.***

***3310Cumulative Results of Operations150***

***6100Operating/Program Expenses150***

***C4.To close out revenue and financing sources.***

***5700Appropriations Used150***

***3310Cumulative Results of Operations150***

***Postclosing Budgetary Equation***

***Resources=Status of Resources***

***4119=4610***

***0=0***

**Proprietary**

           1010                      3100

─────────────┬─────────────────────────┬────────────

(1)      150 │  150    (6)(6)      150 │  150    (1)

             │                         │            

           3320                      5700

─────────────┬─────────────────────────┬────────────

(C3)     150 │  150   (C4)(C4)     150 │  150    (6)

             │                         │            

           6100

─────────────┬────────────

(6)      150 │  150   (C3)

             │            

**Budgetary**

           4119                      4450

─────────────┬─────────────────────────┬────────────

(1)      150 │  150   (C1)(2)      150 │  150    (1)

             │                         │            

           4510                      4610

─────────────┬─────────────────────────┬────────────

(3)      150 │  150    (2)(4)      140 │  150    (3)

             │            (5)       10 │            

             │                         │            

          4801                       4881

─────────────┬─────────────────────────┬────────────

(6)      150 │ 140     (4)(C2)      10 │  10     (5)

             │  10    (C2)             │

             │                         │            

           4902

─────────────┬────────────

(C1)     150 │ 150     (6)

             │            

***1. To appropriate funds.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***Budgetary Entry***

***4119Other Appropriations Realized150***

***4450Unapportioned Authority - Available150***

***2. To anticipate recoveries of prior year obligations.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4310Anticipated Recoveries of Prior Year Obligations 10***

***4450Unapportioned Authority - Available 10***

***3. To record the apportionment of authority available for allotment (from appropriations).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available150***

***4510Apportionments150***

***4. To record the apportionment of authority available for allotment (from anticipated recoveries).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available  10***

***4590Apportionments - Unavailable  10***

***5. To record an allotment of apportioned authority (from appropriations).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4510Apportionments150***

***4610Allotments - Realized Resources150***

***6. To obligate funds.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4610Allotments - Realized Resources140***

***4801Undelivered Orders - Unpaid140***

***7. To advance funds to the Payment Management System (PMS).***

***Proprietary Entry***

***1410Advances to Others140***

***1010Fund Balance with Treasury140***

***Budgetary Entry***

***4801Undelivered Orders - Unpaid140***

***4802Undelivered Orders - Paid140***

***8. To record expenditures reported by PMS.***

***Proprietary Entry***

***6100Program/Operating Expense130***

***1010Fund Balance with Treasury130***

***3100Unexpended Appropriations130***

***5700Appropriations Used130***

***Budgetary Entry***

***4802Undelivered Orders - Paid130***

***4902Expended Authority - Paid130***

***-AND-***

***9. To apply disbursements by PMS to the advance previously recorded.***

***Proprietary Entry***

***1010Fund Balance with Treasury130***

***1410Advances to Others130***

***Budgetary Entry***

***N/A***

***10. To record the grantee's final expenditure report to PMS resulting in $10 of excess advance.***

***Proprietary Entry***

***1010Fund Balance with Treasury 10***

***1410Advances to Others 10***

***To record the reduction to close the grant record.***

***Budgetary Entry***

***4872Downward Adjustments of Prior Year Undelivered***

***Orders - Paid 10***

***4310Anticipated Recoveries of Prior Year Obligations 10***

***4590Apportionments - Unavailable 10***

***4610Allotments - Realized Resources 10***

***Preclosing Trial Balance***

***Proprietary***

***1010 20***

***3100     20***

***5700130***

***6100130***

***150150***

***Budgetary***

***4119150***

***4610 20***

***4802 10***

***4872    10***

***4902130***

***160160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***3.REIMBURSEMENTS AND OTHER INCOME***

***A.Earned***

***1.Collected (4872) 10***

***7.  TOTAL BUDGETARY RESOURCES160***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations (4802, 4902)140***

***9.UNOBLIGATED BALANCE AVAILABLE:***

***B.Other Balance Currently Available (4610) 20***

***11.TOTAL STATUS OF BUDGETARY RESOURCES160***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1   0***

***14.OBLIGATED BALANCE, NET, END OF PERIOD:***

***C.Undelivered Orders (4802, 4872)  0***

***15.OUTLAYS:***

***A.Disbursements (4802, 4902)140***

***B.Collections (4872)(10)***

***NET OUTLAYS 130***

***Closing Entries***

***C1.To consolidate paid undelivered orders.***

***4802Undelivered Orders - Paid 10***

***4872Downward Adjustments of Prior Year Undelivered***

***Orders - Paid 10***

***C2.To close expended authority - paid.***

***4902 Expended Authority - Paid130***

***4119 Other Appropriations Realized130***

***C3.To close unobligated authority.***

***4610Allotments - Realized Resources 20***

***4450Unapportioned Authority - Available 20***

***C4.To record consolidation of actual resources.***

***4201Total Actual Resources - Collected 20***

***4119Other Appropriations Realized 20***

***C5.To close out expenses.***

***3310Cumulative Results of Operations130***

***6100Operating/Program Expenses130***

***C6.To close out revenues and financing sources.***

***5700Appropriations Used130***

***3310Cumulative Results of Operations130***

**** Note:Undelivered orders are never closed, even if paid.  Expended Authority - Paid (4902) is closed, but 4901, Expended Authority - Unpaid is not closed.***

***Postclosing Budgetary Equation***

***Resources=Status of Resources***

***4201=4450***

***20=20***

**Proprietary**

           1010                      1410

─────────────┬─────────────────────────┬────────────

(1)      150 │  140    (7)(7)      140 │  130    (9)

(9)      130 │  130    (8)             │   10   (10)

(10)      10 │                         │            

          20 │

           3100           3320

─────────────┬─────────────────────────┬────────────

(8)      130 │  150    (1)(C5)     130 │  130   (C6)

             │   20                     │            

           5700           6100

─────────────┬─────────────────────────┬────────────

(C6)     130 │  130    (8)(8)      130 │  130   (C5)

             │                         │            

**Budgetary**

           4119           4201

─────────────┬─────────────────────────┬────────────

(1)      150 │  130   (C2)(C4)      20 │

             │   20   (C4)                      │

             │            

           4310           4450

─────────────┬─────────────────────────┬────────────

(2)       10 │   10   (10)(3)      150 │ 150    (1)

             │                     (4)       10 │  10    (2)

             │  20   (C3)

                                                   20

           4510           4590

─────────────┬─────────────────────────┬────────────

(5)      150 │  150    (3)(10)      10 │   10    (4)

             │                         │            

           4610                      4801

─────────────┬─────────────────────────┬────────────

(6)      140 │ 150     (5)(7)      140 │ 140     (6)

(C3)      20 │  10    (10)             │

             │                         │            

           4802                      4872

─────────────┬─────────────────────────┬────────────

(8)      130 │ 140     (7)(10)      10 │  10    (C1)

(C1)      10 │                         │

             │                         │            

           4902

─────────────┬────────────

(C2)     130 │ 130     (8) 

             │            

***1. To appropriate funds.***

***Proprietary Entry***

***1010Fund Balance with Treasury150***

***3100Unexpended Appropriations150***

***Budgetary Entry***

***4119Other Appropriations Realized150***

***4450Unapportioned Authority - Available150***

***2. To anticipate recoveries of prior year obligations.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4310Anticipated Recoveries of Prior Year Obligations 10***

***4450Unapportioned Authority - Available 10***

***3. To record the apportionment of authority available for allotment (from appropriations).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available150***

***4510Apportionments150***

***4. To record the apportionment of authority available for allotment (from anticipated recoveries).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4450Unapportioned Authority - Available  10***

***4590Apportionments - Unavailable  10***

***5. To record an allotment of apportioned authority (from appropriations).***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4510Apportionments150***

***4610Allotments - Realized Resources150***

***6. To record an obligation of funds.***

***Proprietary Entry***

***N/A***

***Budgetary Entry***

***4610 Allotments - Realized Resources140***

***4801 Undelivered Orders - Unpaid140***

***7. To advance funds to the Payment Management System (PMS).***

***Proprietary Entry***

***1410Advances to Others140***

***1010Fund Balance with Treasury140***

***Budgetary Entry***

***4801Undelivered Orders - Unpaid140***

***4802 Undelivered Orders - Paid140***

***8. Expenditures reported by PMS - Grants remain open.***

***Proprietary Entry***

***6100Program/Operating Expense130***

***1010 Fund Balance with Treasury130***

***3100Unexpended Appropriations130***

***5700Appropriations Used130***

***Budgetary Entry***

***4802Undelivered Orders - Paid130***

***4902Expended Authority - Paid130***

***9. To apply disbursements by PMS to the advance previously recorded.***

***Proprietary Entry***

***1010Fund Balance with Treasury130***

***1410Advances to Others130***

***Preclosing Trial Balance***

***Proprietary***

***1010 10***

***1410 10***

***3100      20***

***5700130***

***6100130***

***150150***

***Budgetary***

***4119150***

***4310 10***

***4590  10***

***4610  10***

***4802  10***

***4902130***

***160160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***BUDGETARY RESOURCES***

***1.BUDGET AUTHORITY:***

***A.Appropriations (4119)150***

***4.Recoveries of Prior Year Obligations***

***B.Anticipated (4310) 10***

***7.TOTAL BUDGETARY RESOURCES160***

***STATUS OF BUDGETARY RESOURCES***

***8.OBLIGATIONS INCURRED:***

***A.Category A, Direct Obligations (4802, 4902)140***

***9.UNOBLIGATED BALANCE AVAILABLE:***

***A.Apportioned:***

***1. Balance currently available (4610) 10***

***2. Anticipated (4590) 10***

***11.TOTAL STATUS OF BUDGETARY RESOURCES160***

***RELATION OF OBLIGATIONS TO OUTLAYS***

***12.OBLIGATED BALANCE, NET AS OF OCT 1  0***

***14.OBLIGATED BALANCE, NET, END OF PERIOD:***

***C.Undelivered Orders (4802) 10***

***15.OUTLAYS:***

***A.Disbursements (4802,4902)140***

***Preclosing Budgetary Equation***

***Resources=Status of Resources***

***4119, 4310=4590, 4610, 4802, 4902***

***160=160***

***Closing Entries***

***C1.To close expended Authority - paid.***

***4902Expended Authority - Paid130***

***4119Other Appropriations Realized130***

***C2.To record consolidation of anticipated unobligated authority.***

***4590Apportionments - Unavailable  10***

***4610Allotments - Realized Resources  10***

***4310Anticipated Recoveries of Prior-Year Obligations  10***

***4450Unapportioned Authority - Available  10***

***C3.To record consolidation of actual resources.***

***4201Total Actual Resources - Collected  20***

***4119Other Appropriations Realized  20***

***C4.To close out expenses.***

***3310Cumulative Results of Operations130***

***6100Operating/Program Expenses130***

***C5.To close out revenue and financing sources.***

***5700Appropriations Used130***

***3310Cumulative Results of Operations130***

***Proprietary***

           1010                      1410

─────────────┬─────────────────────────┬────────────

(1)      150 │  140    (7)   (7)      140 │  130    (9)

(9)      130 │  130    (8)             │            

          10 │                      10 │            

           3100           3310

─────────────┬─────────────────────────┬────────────

(8)      130 │  150    (1)(C4)     130 │  130   (C5)

             │  20                             │            

           5700           6100

─────────────┬─────────────────────────┬────────────

(C5)     130 │  130    (8)(8)      130 │  130   (C4)

             │                         │            

**Budgetary**

           4119           4201

─────────────┬─────────────────────────┬────────────

(1)      150 │  130   (C1)(C3)      20 │

             │   20   (C3)

             │            

           4310           4450

─────────────┬─────────────────────────┬────────────

(2)       10 │   10   (C2)(3)      150 │  150    (1)

             │                     (4)       10 │   10    (2)

             │   10   (C2)

                                                │   10

           4510           4590

─────────────┬─────────────────────────┬────────────

(5)      150 │ 150    (3)(C2)      10 │   10    (4)

             │                         │            

           4610                      4801

─────────────┬─────────────────────────┬────────────

(6)      140 │  150    (5)(7)      140 │  140    (6)

(C2)      10 │                         │            

             │            

           4802                      4902

─────────────┬─────────────────────────┬────────────

(8)      130 │  140    (7)(C1)     130 │  130    (8)

             │                         │            

             │   10                    │            

     �	Should equal disbursements reported on the SF-224.

     � Previously, refunds have been netted with disbursements on the SF 224, they are now treated as collections so "collections" and "disbursements" agree on the SF 133 and SF 224.

     �	Should equal disbursements reported on the SF-224.

     �	Should equal collections reported on the SF-224.

     �	Should equal disbursements reported on the SF-224.

     �	Should equal disbursements reported on the SF-224.

     � For a final (4th quarter) 133, 4310 needs to be adjusted to account 4450, since the final 133 does not reflect anticipated amounts).

     �	Should equal disbursements reported on the SF-224.

     �	Should equal disbursements reported on the SF-224.

     �	Should equal disbursements reported on the SF-224.

     �	Should equal disbursements reported on the SF-224.

     �	Should equal collections reported on the SF-224.

     �	Should equal disbursements reported on the SF-224.